Burford Oil Co. v. Commissioner of Internal Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• 1939 return filed without proper signature and with no election; amended return filed in 1941 claimed deduction for drilling costs; held this election should have been made in the first return
• 1939 return filed without proper signature and with no election; amended return filed in 1941 claimed deduction for drilling costs; held this election should have been made in the first .return

Source: CourtListener parenthetical corpus (CC0).